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IRS Audits

Chapter 4. AIMS Processing

Section 33. Transfers

4.4.33  Transfers

4.4.33.1  (05-01-2003)
Introduction

  1. This chapter provides instructions for transferring returns from one location to another.

  2. If the Primary Business code is changing, CC AMSOC, DC 30 must be input along with the new Primary Business Code.

  3. If a return is being transferred because a related return is currently under examination, include an AMDIS print to allow for easier association with the related return.

  4. When the case needs to be examined by an Area Office, even if the return is to be sent to the campus for Classification or Centralized Files, transfer to PBC 201 - 216. Do not use X9X, that is reserved for EGC 5XXX returns only. If the case is already in a status code greater than 08, mail to the PSP office - NOT THE CAMPUS.

  5. When the case needs to be examined by the Campus (EGC 5XXX), use PBC X9X.

  6. When the case needs to be examined by LMSB, use PBC 3XX.

4.4.33.2  (05-01-2003)
Where to Send Returns

  1. Where to send the return depends on the type of case and where the taxpayer or company resides.

    If the case is being transferred to an: Send return to:
    LMSB group the LMSB group
    SB/SE Area Office the SB/SE Area Office PSP
    W&I Area Office the SB/SE Area Office PSP that supports the W&I office

     

  2. The address for the above offices, can be obtained from the AIMS web site at: http://psp.web.irs.gov/AIMS.html. For SB/SE addresses see " Contact Listing" ; for LMSB addresses see "LMSB Groups " both found under the Contacts tab.

4.4.33.3  (05-01-2003)
Transfer Restrictions

  1. Following are reasons why cases cannot be transferred.

4.4.33.3.1  (05-01-2003)
Statute of Limitations

  1. The terminal will not accept a transfer (Disposal Code 30) if the statute of limitations has expired or will expire within 210 days from expiration, unless:

    • the Source Code is 30 (claim for refund), or 32 (carryback refund), or

    • the fraud indicator or TC 914 is present on AIMS, or

    • MFT Code is 06, or

    • alpha characters AA - ZZ have been used to update the AIMS statute date.

      Note:

      ZZ is used to update the statute date temporarily to allow the transferring of the database. Approval must be received from the gaining office before ZZ can be input. Gaining office must update back to correct ASED upon receipt of the data base.

       

     

  2. Return the rejected transfer to the examiner with an appropriate explanation.

  3. Do not transfer a return if the statute is less than stated in the chart below. A consent to extend the statute must be secured before the return can be transferred.

4.4.33.3.1.1  (02-08-1999)
Transfer Out

  1. Following are the transfer-out guidelines.

    IF the outgoing transfer is THEN the time remaining
    on the statute must be;
    between areas 13 months or more
    between industries 13 months or more
    from area to industry 13 months or more
    from industry to area 13 months or more
    from service center to area 7 months or more
    from service center to industry 7 months or more

     

4.4.33.3.1.2  (02-08-1999)
Transfer In

  1. Following are the transfer-in guidelines.

    IF the incoming transfer is: THEN the time remaining
    on the statute must be:
    between areas 12 months or more*
    between industries 12 months or more
    from area to industry 12 months or more
    from industry to area 12 months or more
    from campus to area 6 months or more
    from campus to industry 6 months or more
    *If a return is received with less than 12 months (6 months for campus) left on the statute, the transfer-in clerk will refer the case to his/her manager for immediate coordination with the Planning and Special Programs Manager. These time frames are to allow for processing and mailing time.

     

4.4.33.3.2  (05-01-2003)
Source Code

  1. Records with Source Code 45 cannot be transferred. The error message "Source-Code/Disposal-Code Inconsistent" will be displayed if the record attempting to be transferred has a source code of 45. See Reference Return procedures in Exhibit 4.4.1–1.

4.4.33.3.3  (05-01-2003)
Skeletal Records

  1. Skeletal Records cannot be transferred.

4.4.33.3.4  (05-01-2003)
Reopened or Returned from Appeals

  1. When cases are backed down from Appeals (AMSTUB) or a case is reopened (AMSTUR), the case must be removed from the Exam tables before a transfer is allowed. If the Report Extraction Indicator is a "3" then the case has not been removed from the tables yet and the AMSOC will be blocked with the error message "Transfer Blocked, Reinput Next Month " . The transfer can be reinput after the monthly Reporting Cycle.

4.4.33.3.5  (05-01-2003)
PICF Code

  1. If the PICF Code is 9, the error message "CANNOT TRANSFER, PICF CODE - 9" . The PICF code should automatically update out of 9 the next weekend; reinput the AMSOC, DC 30 the next week.

4.4.33.3.6  (05-01-2003)
TE/GE Case

  1. If the 1st digit of the PBC is 4, you cannot transfer to a PBC of 1, 2 or 3. The error message "TIF PBC = 4, CANNOT TRANSFER TO XXX (XXX = INPUT PBC)" will be displayed.

4.4.33.4  (05-01-2003)
Types of Transfers

  1. The following are the most common types of transfers:

    • From area office to area office

    • From service center to area office

    • From industry to industry

    • From industry to area

    • Service Center unagreed cases are to be transferred to the area office for an interview before the case is closed to Appeals. See IRM 4.19.1.4.7 for more information.

     

    Note:

    Although not technically a transfer, returns going to another territory or Agency are also discussed in this chapter.

     

4.4.33.5  (02-08-1999)
Address Changes

  1. If a transfer is due to a permanent change of address, complete and input a Form 2363 prior to the transfer.